Which of the following is true?

AThe lessee cannot purchase the asset at its fair market value at the end of the lease.

BA financial lease contract allows for relativelythigh lease payments in earlier periods and then transfers ownership of the asset to the lessee at the end of the lease at less than the asset's fair market value.

CIn a leveraged lease, lenders make a non-recourse loan to the lessor.

DThe lessor can deduct capital cost allowances against incomes from any source